Charty Registration No. 222849 (England arml Wale51 BRITISH AID COMMIThEE OF THE JEWISH INSTITUTE FOR THE BLIND. JERUSALEM TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
BRITISH AID COMMirrEE OF THE JEWISH INSTITUTE FOR THE BLIND, JERUSALEM CONTENTS Page Legal and Admintstrative Information Trustees, ReF4)rt Independent Examine¢s Rep Statement of Financial Activths Balance Sheet Notes to the Finanryal Statettnts
BRITISH AID COMMirrEE OF THE JEWISH INSTITUTE FOR THE BLIND. JERUSALEM LEGAL AND ADMINISTRATIVE INFORMATION Réglstered Charfty numb 222849 Governing documènt Trust deed dated 7th August 1964 Trustees RSGee M Gocdman Bankers National Ilkstrninster Bank plc 127 Kilbum High Road London 6JL Conts¢t address cjo Levy Gee 7 Belgrave Gardens Flat 4 London NW8 ¢)QY
BRITISH AID COMMirrEE OF THE JEWISH INSTITUTE FOR THE BLIND, JERUSALEM TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present their report and financol statements for the year ended 31 December 2024. The financial statements have been prepared in accordance wth Ihe accounting polici85 set out on page 7 and comply with the charity's trust deed and applieable law. Alms and objodves of th• charity The object of the chanty is the provIsK of gratuilous. re1lOuS and secular educational aid for the rehabilrtation of needy blind children who are reskyents of the institulKsn. and their vocatbonal training. Trustses The trustees who served during the year We as follcNts'_ RSGee M Goodman Trustees are appointed by the existing Trustees as they conshler necessary. The Trustees are well aware of their duties and responsibilities and any new Trustees would be required lo have this knOWge as well. Review ol the Charfty's adlvities The ststement of financial activitres is set out on page 5 and shows the financial acbvities of Ihe Committee for the efve mnths to 31 Decemtrer 2024. Incoming re50ur¢es lor the year were £33,879 12023.. £3451 and overall resep4es increased by £13.75112023'. decrease of £255}. The funding of the chanty cffts principalty from v(Auntsry donatsons and leg*s. The charty donated to the Jewish Instrtute to the Blind, JeNsaM £20.000 in 2024 {2023.' £500) to cover the Institute's general expenses. Reserve policy The charity aims to distribute income generated during the year by way of grants. The reserves at 31 December 2024 were £14,136 12023.. £385). The Trustees will review the resewve kK)licy on an annual basis. Rlsk factorn The trustees have assessed the major risks to which the charity is exFM)sed. and are satisfied that systems are in place to miti'gate exposure to such risks. Grant maklng pollcy The Trustees perK)dicalty meet to decide the distributton of fvnds during the year. The level of distributlon will depend on the funds needed trj be kept in reSee for activrts in the forthcoming year.
BRITISH AID COMMirrEE OF THE JEWISH INSTITUTE FOR THE BLIND. JERUSALEM TRUSTEES, REPORT CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Pt balance sh••t event The Tru$iees noted with sadness the passing in Febnjary 2025 of rts fomier Trustee Ruth Hollander at the grand age of 105. Trustws, responslbllilie8 Trust law requires the Trustees to prepare Financial Statements for eath financial year which give a true and lair view of the stste of affairs of the Chariti and of the nel mOvent in fvnds of ihe Charity for that year. In preparing those Financial stateEnts the Trustees are required to". Select suitable accounting poIleS and appty them conststenty., Make ILKlgements and estimates that are reasonable and prudent Slate whether applicable accountin9 Standards have been followed. subject any material departures disdosed and explained in the Financ1 Ststements. Prepare the Financial Statements on a going t0M basis unless it is inappropnate to presume that the Charty will continue in busine5S. ObseNe the methods and principles in the Charities SORP. The Trustees are responsible for keeping proper acwunting records whth disc105e wth 8$Onable accuracy at the lime the financial r*)sition of the Charity and lo enable them lo ensure thal the Financial Statements comply with the Charities Act 2011. and the Chanty {A(xount5 and Reports) Regulations 2008 and the provisions of the Twst Deed. They are also responsible for safeguarding the assels of the Chanty and hence for tsking reasonable steps for the preventson and detectson of fraud and other irregularities. In accordance with charity law, as the trustees. we rtsfy that.. So far as we are aware. there is no relevant audit infryrrotion of whth the chatity's auditors are unaware. and As the trustees of the chanty we have tsken all the steps that we ought to have tsken in order to make ourselves aware of any relevant aIrt information and to estsblish that the chanty's auditors are aware of that 1nf0rrfratn. Independent Examiner Incoming resources of £33.879 require under the Charthes Act 2011 that the ac£ounts be independently examined. The Trustees appfoached Matolm Coleman FCA to be the independent examiner. which he has agreed to do. By order of the board Tru8ts0 Trust00
BRITISH AID COMMIThEE OF THE JEWISH INSTITUTE FOR THE BLIND, JERUSALEM INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BRITISH AID COMMITTEE OF THE JEWISH INSTITUTE FOR THE BLIND. JERUSALEM ON THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 SET OUT ON PAGES 5 TO 8 l Teport to the tnjstees on my examination of the accounts of the above charity I'the Trust.) for the year ended 31 December 2024. R•sponslbllltlos and bas18 of report As the charity's Iruslees, you we responsible for the preparatKtn of the )unts in accordance with the requirements of the Chanlies Act 2011 llhe A¢r). I report in respect of my examination of the Trusvs acc(yJnts carried oui under section 145 of the 2011 Act and in carrying out my examinab"on, I have followed all the applicable Direth"ons given by the Charity Commission under section 145(SHb) of the ACL Independeni examlnerfs statement I have Completed my examination. I confirm that no material matters have lo my attention in connection with the examination which gNes me cause to belEve that in. any material respect . the accounting records were not kept in ac¢ordance with seth.on 130 of the CharitEs Act,. or • the accounts did not accord wth the accounting rec(Jrds' or . the ac¢ounts did not compty wilh the appltable requ1rerrnts conceming the form and content of a¢wunts set out in the Chanties {Accounts and ReFortsl Regulatsons 2008 other than any requirement that the accounts give a Irue and lairf view whth is not a nptter consKlered as part of an independent examinat]on. I have no concerns and have come across no other matters in connection wrth the examination to which attention should be drawn in this rep)rt in order to enable a proper understanding of the accounls to be reached. Makolm Coleman FCA 37 Springlleld Road London NWB OQJ so
BRITISH AID COMMIThEE OF THE JEWISH INSTITUTE FOR THE BLIND. JERUSALEM STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted funds 2024 2023 Notes Incoming resources Incoming resour¢8s from generated funds Voluntary income 33.879 345 Totsl Incomlng resou•8 33,879 345 Resources expended Charitablo Advltles Donations Payable Support Costs {20,OWI {1281 {5001 (1001 120.128) {6001 Total r•50ur¢¢s expended {20.128) 16001 Not Incomlngl(QgoIngl resourcés b¢for¢ other galns and loss•s £ 13,751 £ {255) Statement of movement of funds Balance al 1 January 2024 640 Net inwmingl(outgoing resources 13.751 {255) Balanc• carriod forward at 31 December 2024 £ 14,136 £385 All transxtions are derrved nb"rVing actr¥ities. I rec4)gnised gains and bsses are included in the Statement of Financial Actwibes.
BRITISH AID COMMirrEE OF THE JEWISH INSTITUTE FOR THE BLIND, JERUSALEM BALANCE SHEET AS A T 31 DECEMBER 2024 2024 2023 Current assets Cash al bank arKI in hand 14.236 485 Credltor8: amounts falling du• withln ono year {11)J) 11001 Net Gyryvnt assets £ 14.136 £385 FUNDS Unrestrith funds Unrestricted funds £ 14,136 £385 These financial statements were apwoved by the toard ofTrustees on .......... and signed on Its behalf by.'_ RSGee Trustee Trus
BRITISH AID COMMirrEE OF THE JEWISH INSTITUTE FOR THE BLIND, JERUSALEM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1 Ac¢ountlng pollclos 1.1 A¢countln9 ¢onverrtlon The financial statements are prepared under the historical cost conventson. 1.2 Compli•nce wbth accounting standards The accounts have been prepared in accordance wth applicable xcounting standards and in accordance with the Statement of Recommended Practice ISORP 20051. Accounting and Reporbng for Charities. issued in March 2005 and the Charities A£t 2011. 1.3 Funds Unrestricted funds comprise a¢cumuL4ted surpluses and deficits on general fijnds and are available for use at the discreb'on of the trustees in ftjrtherance of the general charitable objectives. 1A Incomlng mources Incoming resources represerrts the totsl incli recewable during the year comprising of bequests, donalions, gifts and investment incorre. All incoming resour¢es are included in the Statement of Financial Activrties when the chanty is *alty entrtled to the income and the amount ¢an be quanb.fied wrth reasonable certainty. 1.5 Expondlture Expenditure is accounted for on an accruals basis and indusive of VAT. Grants payable are recognised when approval for payment has been gNen ty the Trustees subject to any necessary conditions having been met by the beneficiaries. 2 Voluntsry Income 2024 2023 Donations and gifts Legacies and beqLbests 10.679 23,200 345 £ 33,879 £345
BRITISH AID COMMIThEE OF THE JEWISH INSTITUTE FOR THE BLIND, JERUSALEM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 3 Donation8 Payable 2024 2023 20,000 500 All grants were paid to the Jewish Institute for the Blind. Jenjsalem 4 Support Costs 2024 2023 Accounting and book-keeping Bank chafges 100 28 £128 £100 The accounting and book-keeping charge of £100 {also in accruals) is to Raph*l Gee of Levy Gee who has l)een a Trustee since 7 May 2020. S Creditc•r4 2024 2023 Accruals 100 100